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Besides increasing rate of service tax to 12%, the scope of the tax has been enhanced so as to include every service except those in negative list.

http://in.finance.yahoo.com/blogs/economaniac/negative-list-tax-exemptions-nutshell-043550007.html?mod=budgetNews

G. K. Ajmani Tax consultant
http://gkajmani-mystraythoughts.blogspot.com/

Like any other year this year has a same story that was only a repeat in a union budget and their is nothing good for common people.
So this is the ultimate truth. This brings a lot of expectations and end up in a disappointment, almost every year.

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